McNair, J.: —

Jerome, A.C.J.:—This matter came on for hearing on April 19, 1990, in Edmonton Alberta. The issue before me, that of the relative priority of the plaintiff's claim to funds owed by account debtors of the estate of J.K. Campbell and Associates Ltd.

Muldoon, J.:—This is a dispute about the interpretation of certain provisions in the Income Tax Act, R.S.C. 1952, c. 148, (am. S.C. 1970-71-72, c. 63) (the "Act"), which respective counsel for the parties say raises a case of first

Urie, J.A.: —This appeal is from orders of certiorari and prohibition granted by the Trial Division on September 4, 1986 [reported at [1986] 2 C.T.C. 325; 86 D.T.C. 6465]. The relevant facts which are not in dispute, are these.

Cullen, J.:—This is an application for review of a requirement by the Minister of National Revenue that the applicant, John D. Merko, produce any “foreign-based information or document" relevant to the administration or enforcement of the Income Tax

Devine, P.J.: —Both Mr. Paulos and his company are charged, pursuant to subsection 238(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), with failing to file the returns of the corporation

Rouleau, J. [Translation]: —This is an appeal de novo from a decision of the Tax Court of Canada [reported [1985] 2 C.T.C. 2446] made on December 19, 1985, affirming a decision of the Minister of National Revenue. This matter was

McNair, J.: —This is an appeal by the plaintiff from the Minister of National Revenue's reassessment for the 1983 taxation year whereby the sum of $2,969,422, being the plaintiff's share of the proceeds of disposition of a property it owned in

Reed, B. [Orally]:—There is no dispute in this case concerning the applicable law. There is little dispute concerning the facts. What is in issue is the proper characterization of those facts.

Pinard, J. [Translation]: —